MOHD NOORUL HUDA vs. The Income Tax Officer

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WP/29105/2024HC TelanganaHBHC01056045202402 May 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA4 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court allowed IA No. 1 of 2026, thereby reviving Writ Petition No. 29105 of 2024. The Court reasoned that the Supreme Court, in its decision dated 10.04.2026, had remitted all pending matters related to faceless proceedings to the respective High Courts. This Supreme Court order specifically allowed petitioners to question the constitutional validity of Section 147-A of the Income Tax Act. Given this development, the High Court found a strong case for the revival of the present writ petition, which had been disposed of earlier with liberty to move for revival based on the outcome of the Supreme Court matters. The revival is granted without costs. The operative direction is to restore the writ petition for fresh adjudication.

What were the facts?

This case concerns an application (IA No. 1 of 2026) filed by the Income Tax Department (Petitioners/Respondents) seeking the revival of Writ Petition No. 29105 of 2024. The original writ petition was filed by Mohd Noorul Huda (Respondent/Writ Petitioner) against the Income Tax Officer and other revenue authorities. The writ petition was initially disposed of by the High Court, granting liberty to the parties to move for revival subject to the outcome of matters pending before the Supreme Court concerning faceless proceedings. The present application is filed in light of a Supreme Court decision dated 10.04.2026, which remitted matters related to faceless proceedings to respective High Courts.

What were the issues?

1. Whether the Writ Petition No. 29105 of 2024 should be revived for fresh adjudication in light of the Supreme Court's order dated 10.04.2026 in the faceless batch of cases. Assessee's Contention: The judgment records no specific contentions from the assessee (Mohd Noorul Huda) in this application. The application is filed by the Revenue. Revenue's Contention: The Revenue (Petitioners/Respondents) contends that the present writ petition should be revived because the Supreme Court, in its decision dated 10.04.2026, has remitted all matters concerning faceless proceedings to the respective High Courts. This Supreme Court order permits petitioners to question the constitutional validity of Section 147-A of the Income Tax Act. The Revenue relies on the Supreme Court's decision in Income Tax Officer, Ward 2(1), Chandigarh & Ors. v. Tej Partap Singh.

Which sections of the Income-tax Act were involved?

Section 147-A

AI-generated summary — verify with the full judgment below

13447 1 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF AUGUST TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA lA.No.1 OF 2026 IN WRIT PETITION NO: 29105 OF 2024 Between: 1. The lncome Tax Officer, Ward 91, Hyderabad, I T TOWER, AC Guards, Masab Tank, HYDERABAD Telangana State. 2. The Principal Chief Commissioner of lncome Tax, Telangana and A.P, Hyderabad. lT Towers, AC Guards, Masab Tank. Hyderabad - 500 028, Telangana 3. The Central Board of Direct Taxes, Represented by its Chairman. Department of Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings, New Delhi - I 10 001 . 4. The National Faceless Assessment Center, lncome Tax Department, New Delhi. 5. The Union of lndia, Represented by its Secretary to the Government, Department of Revenue, Ministry of Finance, New Delhi - 1 '10 001 . ...PETITIONERS/RESPONDENTS AND Mohd Noorul Huda, S/o Mohd Nayeem, Aged about 55years, Occupation- Business, R/o- 18-7-1981N12141A Murad Mahal, Talab Katta Hyderabad 500053, Telangana, lndia. PAN- BFRPK2l89D Assessment Year-2018 ...RESPONDENT/WRIT PETITIONER Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to revive/recall the order dated 02.05.2025 passed in W.P. No. 2910512024 for fresh adjudication in light of the Order dated 10.04.2026 passed by the Hon'ble Supreme Court in lncome Tax Officer, Ward 2(1), Chandigarh & Ors. v. Tej Partap Singh.

Counsel for the Petitioners: SRI K.SUDHAKAR REDDY, SR. SC FOR INCOME TAX Counsel for the Respondent: SRI THANNERU CHAITANYA KUMAR The Court made the following: ORDER lA No.1 ol 2026 is filed by the respondenUlncome Tax Department seeking for the restoration of present Writ Petition No.29'105 of 2024 in terms of recent decision of the Hon'ble Supreme Court in the faceless batch which was decided on 10.04.2026, whereby the matters were all remitted to the respective High Courts, permitting the petitioners therein to question the Constitutional validity of the provision under Section 147-A of lncome Tax Act. This Court while disposing of the instant writ petition at the first instant, had granted the liberty to the either of the parties to move proper application for revival, subject to the outcome of the matters pending before the Hon,ble Supreme Court pertaining to the faceless proceedings. Given the fact that the Hon'ble Supreme Court has itself remitted all those matters pending before the Hon'ble Supreme Court to the respective High Courts. We are of the considered opinion that a strong case for revival of the present writ petition has also been made out. Accordingly, lA No.1 ol 2026 stands allowed. SD/. P.C.SULEKHA DEVI ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To 1. Sri Mohd Noorul Huda, S/o lMohd Nayeem, Aged about 55 years, Occupation- Business, R/o- 18-7-198/Al1214lA Murad tVahat, Talab Katta Hyderabad 500053, Telangana, lndia PAN- BFRPK2lBgD Assessment year- 2019 2 The tncome Tax Officer, Ward 91, Hyderabad, lT TOWER, AC GUafdS, Masab Tank, HYDERABAD Telangana State. 3. The principat Chief CommissiorLr of tncome Tax, Telangana and A.p. Hyderabad. tT Towers nC GuarJs -M;; ;.; Tetangana rv \Judru>' rvrasao lank. Hyderabad - 500 02S, /a-^

PSK TKS 4. The Chairman, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of lndia, Secretariat Buildings, New Delhi - 110001. 5. The National Faceless Assessment Center, lncome Tax Department, New Delhi. 6.TheSecretarytotheGovernment,Unionoflndia,DepartmentofRevenue' Ministry of Finance, New Delhi - 110 001 7. The section officer, Posting section, High court for the state of Telangana, at Hyderabad. g. The Section officer, writ Division Bench Section, High court for the State of Telangana, at Hyderabad. 9. One cC to SRt THANNERU CHAITANYA KUMAR, Advocate [OPUC] 10.One CC to SRI K.SUDHAKAR REDDY' Sr. SC FOR INCOME TAX [OPUC] 1 'l . Two CD Copies W

HIGH COURT DATED: 0510812026 ORDER NOTE: LIST ON 27.08.2026 ,r'' ,/o\ .1:O' /i. \ 't,x ).J € T A T v lA.No.1 OF 2026 IN WP.No.29105 of 2024 I DES ALLOWING THE IA AND RESTORING THE WRIT PETITION WITHOUT COSTS B 1 ?tzt NJB t FN \'( L. \s @ S c,

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